All claims for payment shall be presented at the office of Panchayat Samiti or the Zila Parlshad. as thl: case may be, where these shall first be entered in the Bill Register to be maintained in Form FBA -22 then checked and examined in regard to their admissibility with reference to the sanction, agreements, arithmetical accuracy etc. and passed for payment. -
59. Pay order-{!) No payment shall be made for any voucher either in ~h or by means of cheque etc. unless it bears a pay order signed or initialled and dated in ink by the Executive Officer or the Chief Executive Officer, as the case may be, specifying the amount payable both in the words and figures.
(2) ff the payment is required lo be made in cash from departmental Chest, the payment order shall be recorded as under:- "Pay by cash out of chest Rs . .... . . ................. (Rui)ces ............................................... only.)" and for payments by means of cheque, the pay order shall run as under: "Pay by° Cheque Rs ...................... (Rupees . ...... . . . .. .. ................................ only.)"
(3) Tile Officer making a pay order shall be responsible lo see that the claim is valid in all respects.
Sections 143 an~ 60. Acknowledgement of payment.-Acknowledgemenl (stamped where 193 necessary) shall be taken at the time of making payment, except in the case of disbursement of pay of staff and allowances to members made through Bank or where payees receipts could be taken on lite bill itself or on the acquaintance roll. Where the payment is malle to an illiterate person, the acknowledgement must be got attested by one or more witnesses.
PUNJ~BGOVT. GAZ. (EXTRA)., JANUARY9,2014 81 (PAUSA 19, 1935 SAKA)
(2) Jn the case of articles received by value payable post, the VPP cover, . .
together with the invoice or bill shQwing the details of items paid for may be regarded as a voucher. The Drawing and Dis bursing Officer should make a note on the cover to the effect that the payment was made through the Post Office and this will also cover charges for the postal commission.
(3) All paid vouchers shall be scamped 'paid' so as to avoid their being use for a second time.
6 I. Classification on bills and voucher.--The Executive Officer or the Sections 143 and Chief Executive Officer, as the case may be, .shall be responsible to see that 193 proper classification has been recorded on the bills and vouchers before making f'ay Order thereon.